Hindusthan Biri Leaves & Anr Vs Assistant Commissioner of State Tax (Calcutta High Court)
Date: September 8, 2025
Court: High Court
Bench: Calcutta
Type: Writ Appeal
Subject Matter
200% GST Penalty Set Aside for Expired E-Way Bill Caused by Traffic Jam
Summary
In a significant ruling, the Calcutta High Court has set aside an order imposing a 200% penalty on a taxpayer for the sole reason that their e-way bill had expired. The judgment, delivered in the case of Hindusthan Biri Leaves & Anr. Vs. Assistan…